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UNITED STATES SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-QSB

[ X ]

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2007

[ ]

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from __________ to __________

Commission File Number 0-32375

AMERICAN UNITY INVESTMENTS, INC.

(Exact Name of small business issuer as specified in its charter)

Florida

65-0067192

(State or other Jurisdiction of

(I.R.S. Employer

Incorporation or Organization)

Identification No.)

Room 308, 100 Yan Yue Lane, South Dong Si Street, Dong Cheng District. , Beijing, China 100011

(Address of Principal Executive Offices)

(Zip Code)

(86)10- 6523-3262

(Issuer's Telephone Number, including Area Code)

Indicate by check mark whether the Registrant (i) has filed all reports required to be filed by Section 13, or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports) and (ii) has been subject to such filing requirements for the past 90 days.

Yes [ X ] No [ ]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes [ ] No [ X ]

Indicate the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date.

Common Stock, $.001 par value

145,074,102

Title of Class

Number of Shares outstanding

at September 30, 2007

Transitional Small Business Format Yes [ ] No [ X ]

AMERICAN UNITY INVESTMENTS, INC.

CONTENTS

Pages

__________________________________________________________________________________________

Balance Sheets as of September 30, 2007

__________________________________________________________________________________________

Statements of Operations for the nine months ended September 30, 2007 and 2006

__________________________________________________________________________________________

Statements of Cash Flows for the nine months ended September 30, 2007 and 2006

__________________________________________________________________________________________

Notes to the Financial Statements

5 – 9

__________________________________________________________________________________________

AMERICAN UNITY INVESTMENTS, INC.

AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEET

AS OF SEPTEMBER 30, 2007 (UNAUDITED)

ASSETS

CURRENT ASSETS

Cash and cash equivalents

1,448,287

Other receivable and prepaid expenses

416,103

Total Current Assets

1,864,390

PROPERTY, PLANT AND EQUIPMENT, NET

215,767

TOTAL ASSETS

2,080,157

LIABILITIES AND STOCKHOLDERS’ DEFICIENCY

CURRENT LIABILITIES

Accrued expenses and other liabilities

1,489,738

Due to a stockholder

232,228

Due to a related company

1,439,493

Deferred revenue, current portion

98,145

Total Current Liabilities

3,259,604

Deferred revenue, net of current portion

351,687

Total Liabilities

3,611,291

STOCKHOLDERS’ DEFICIENCY

Common stock ($0.001 par value, authorized 200,000,000 shares

issued and outstanding145,074,102 shares)

72,537

Additional paid-in capital

1,015,885

Accumulated deficit

(2,789,504)

Accumulated other comprehensive losses

(8,363)

Minority Interests

178,311

Total Stockholders’ Deficiency

(1,531,134)

TOTAL LIABILITIES AND STOCHOLDERS’ DEFICIENCY

2,080,157

The accompanying notes are an integral part of these financial statements

AMERICAN UNITY INVESTMENTS, INC.

AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF OPERATIONS

FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2007 AND 2006 (UNAUDITED)

For the three

For the nine

months ended

Sept 30, 2007

Sept 30, 2006

Sept 30, 2007

Sept 30, 2006

REVENUES

Product Sales

1,795,559

3,009,568

Maintenance Services

17,855

24,536

Total Revenue

1,813,414

3,034,104

LESS: COSTS OF SALES

675,782

1,105,282

GROSS PROFIT

1,137,632

1,928,822

LESS: OPERATING EXPENSES

Selling expenses

887,204

General and administrative expenses

201,267

604,420

632,690

1,047,244

Merger expenses

825,000

Total Operating Expenses

201,267

2,316,624

632,690

2,759,448

INCOME/(LOSS) FROM OPERATIONS

(201,267)

(1,178,992)

(632,690)

(830,626)

OTHER INCOME (EXPENSES)

Interest expenses

51,907

Interest income

7,326

9,455

Other income

15,885

LOSS BEFORE INCOME TAXES

(201,267)

(1,103,874)

(632,690)

(805,286)

PROVISION FOR INCOME TAXES

(72,263)

(343,908)

MINORITY INTERESTS

(8,405)

(58,499)

NET LOSS

(201,267)

(1,184,542)

(632,690)

(1,207,693)

OTHER COMPREHENSIVE LOSS

Foreign currency translation loss

(8,364)

Net loss per share-basic and diluted

(0.0014)

(0.02)

(0.0044)

(0.02)

Weighted average number of shares

Outstanding, during the period

- basic and diluted

145,074,102

The accompanying notes are an integral part of these financial statements

AMERICAN UNITY INVESTMENTS, INC.

AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2007 AND 2006 (UNAUDITED)

For the nine

months ended

Sept 30, 2007

Sept 30, 2006

CASH FLOWS FROM OPERATING ACTIVITIES

Net loss

(632,690)

(1,207,693)

Changes in operating assets and liabilities:

(Increase)/Decrease in:

Other receivable and prepaid expenses

(396,864)

Notes receivable

934,115

Increase/(Decrease) in:

Accrued and other liabilities

(748,408)

641,284

Deferred revenue

449,832

Net cash provided by (used in) operating activities

(1,381,098)

420,674

CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of property, fixture and equipment

(215,767)

Net cash used in investing activities

(215,767)

CASH FLOWS FROM FINANCING ACTIVITIES

Due to related company

2,697,555

Minority interests

183,459

Net cash provided by financing activities

2,881,014

EFFECT OF EXCHANGE RATE ON CASH

(8,364)

NET (DECREASE)/INCREASEIN CASH AND CASH EQUIVALENTS

(1,381,098)

3,077,557

CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD

2,829,385

12,000

CASH AND CASH EQUIVALENTS AT END OF PERIOD

1,448,287

3,089,557

The accompanying notes are an integral part of these financial statements

AMERICAN UNITY INVESTMENTS, INC.

AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

AS OF SEPTEMBER 30, 2007 AND 2006 (UNAUDITED)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION

(A)

Organization

American Unity Investments, Inc. (the “Company”) was incorporated on June 23, 1988, under the laws of the State of Florida under the name Autec Associates, Inc. and underwent several name changes.

On April 2, 2006, the Company consummated an Agreement and Plan of Reorganization dated March 31, 2006 with shareholders of American Unity Investments, Inc., a Nevada corporation (“AUI”) to acquire 100% of the outstanding capital stock of AUI in exchange for 50,000,000 shares of the Company (“AUI Transaction”). Prior to the AUI Transaction, the Company was development stage public company operating as a mining exploration company with nominal assets and 73,283 shares issued and outstanding. AUI was a privately held company in the forestry business in the People’s Republic of China (“PRC”). In conjunction with the AUI Transaction, the Company issued 22,463,768 shares of common stock on April 17, 2006 for the conversion of $43,700 of outstanding convertible debentures. As a result, the common stock outstanding post AUI Transaction totaled 72,537,051 shares. The AUI Transaction is considered to be a capital transaction in substance, rather than a business combination. Inasmuch, the AUI Transaction is equivalent to the issuance of shares by a private company (AUI) for the non-monetary assets of a non-operational public company, accompanied by a recapitalization. The accounting for the AUI Transaction is similar to that resulting from a reverse acquisition, except goodwill is not recorded. Accordingly, the historical financial information of the accompanying consolidated financial statements are that of AUI which the 50,000,000 shares issued by the Company are considered the historical outstanding shares of AUI for accounting purposes. The 22,463,768 shares issued by the Company for the conversion of $43,700 of outstanding convertible debenture are considered as part of the outstanding shares of the Company prior to the AUI Transaction.

In July 2006, the Company amended its Articles of Incorporation whereby the corporate name was changed to American Unity Investments, Inc. The name change was effective by merger into a wholly owned Florida subsidiary of that name.

American Unity Investments, Inc. Nevada, the operating subsidiary (“AUI”) was incorporated under the laws of the State of Nevada on December 2, 2004. AUI conducts its operations through its 90% owned subsidiary Beijing TKE Resource Development Co., Limited, a foreign direct-owned company in the PRC. .Beijing TKE Resource Development Co., Limited was incorporated in the June 2006 quarter and is engaged in the business of forestry in the PRC

(B)

Use of estimates

The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

(C)

Cash and cash equivalents

For purpose of the statements of cash flows, cash and cash equivalents include cash on hand and demand deposits with a bank with a maturity of less than three months.

(D)

Long-lived assets

In accordance with Statement of Financial Accounting Standards No. 144, “Accounting for the impairment or disposal of Long-Lived Assets", long-lived assets and certain identifiable intangible assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. For purposes of evaluating the recoverability of long-lived assets, the recoverability test is performed using undiscounted net cash flows related to the long- lived assets. The Company reviews long-lived assets to determine that carrying values are not impaired.

AMERICAN UNITY INVESTMENTS, INC.

AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

AS OF SEPTEMBER 30, 2007 AND 2006 (UNAUDITED)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (CONTINUED)

(E)

Fair value of financial instruments

Statement of Financial Accounting Standards No. 107, "Disclosure About Fair Value of Financial Instruments," requires certain disclosures regarding the fair value of financial instruments. Trade accounts receivable, accounts payable, and accrued liabilities are reflected in the financial statements at fair value because of the short-term maturity of the instruments.

(F)

Income taxes

The Company accounts for income taxes under the Statement of Financial Accounting Standards No. 109, “Accounting for Income Taxes” (“Statement 109”). Under Statement 109, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under Statement 109, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date.

The Company’s subsidiary is subject to PRC income taxes on an entity basis on income arising in or derived from the tax jurisdiction in which the entity operates.

(G)

Foreign currency translation

The functional currency of the Company is the Chinese Renminbi (“RMB”). Transactions denominated in currencies other than RMB are translated into United States dollars using year end exchange rates as to assets and liabilities and average exchange rates as to revenues and expenses. Capital accounts are translated at their historical exchange rates when the capital transaction occurred. Net gains and losses resulting from foreign exchange translations are included in the statements of operations and stockholder’s equity as other comprehensive income (loss).

(H)

Income (loss) per share

Basic income (loss) per share is computed by dividing income available to common stockholders by the weighted average number of common shares outstanding during the year. Diluted (loss) income per share is computed similar to basic income (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. There are no potentially dilutive securities for 2006 and 2005.

(I)

Segments

The Company operates in only one segment, thereafter segment disclosure is not presented.

(J)

Stock-Based Compensation

On January 1, 2006, the Company adopted SFAS No. 123 (R) “Share-Based Payment” which requires the measurement and recognition of compensation expense for all share-based payment awards made to employees and directors including employee stock options and employee stock purchases related to a Employee Stock Purchase Plan based on the estimated fair values.

The Company adopted SFAS No. 123(R) using the modified prospective transition method, which required the application of the accounting standard as of January 1, 2006. The accompanying consolidated financial statements as of and for the year ended December 31, 2006 reflects the impact of SFAS No. 123(R). In accordance with the modified prospective transition method, the Company’s accompanying consolidated financial statements for the prior periods have not been restated, and do not include the impact of SFAS No. 123(R). Stock based compensation expense recognized under SFAS No. 123(R) for the year ended December 31, 2006 totaled $-0-. Pro forma stock based compensation for the year ended December 31, 2005 totaled $-0-.

AMERICAN UNITY INVESTMENTS, INC.

AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

AS OF SEPTEMBER 30, 2007 AND 2006 (UNAUDITED)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (CONTINUED)

(K)

Recent Accounting Pronouncements

In June 2006, the Financial Accounting Standards Board (FASB) issued FASB Interpretation No. 48, "Accounting for Uncertainty in Income Taxes - an interpretation of FASB Statement No. 109" (FIN 48), which clarifies the accounting for uncertainty in tax positions. This Interpretation requires that we recognize in our financial statements the benefit of a tax position if that position is more likely than not of being sustained on audit, based on the technical merits of the position. The provisions of FIN 48 become effective as of the beginning of our 2008 fiscal year, with the cumulative effect of the change in accounting principle recorded as an adjustment to opening retained earnings. The Company is currently evaluating the impact that FIN 48 will have on our financial statements.

In September 2006, the FASB issued Statement No. 157, "Fair Value Measurements" (FAS 157), which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. The provisions of FAS 157 become effective as of the beginning of our 2008fiscal year. The Company is currently evaluating the impact that FAS 157 will have on our financial statements.

In September 2006, the Securities and Exchange Commission issued Staff Accounting Bulletin No. 108, "Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements" (SAB 108), which addresses how to quantify the effect of financial statement errors. The provisions of SAB 108 become effective as of the end of our 2007 fiscal year. The Company does not expect the adoption of SAB 108 to have a significant impact on our financial statements.

In February 2007, the FASB issued Statement No. 159, "The Fair Value Option for Financial Assets and Financial Liabilities, including an amendment of FASB Statement No. 115" (FAS 159). FAS 159 permits companies to choose to measure many financial instruments and certain other items at fair value that are not currently required to be measured at fair value and establishes presentation and disclosure requirements designed to facilitate comparisons between companies that choose different measurement attributes for similar types of assets and liabilities. The provisions of FAS 159 become effective as of the beginning of our 2008 fiscal year. The Company is currently evaluating the impact that FAS 159 will have on our financial statements.

In December 2006, the FASB issued FSP EITF 00-19-2, “Accounting for Registration Payment Arrangements.” This FASB Staff Position (“FSP”) addresses an issuer’s accounting for registration payment arrangements. This FSP specifies that the contingent obligation to make future payments or otherwise transfer consideration under a registration payment arrangement, whether issued as a separate agreement or included as a provision of a financial instrument or other agreement, should be separately recognized and measured in accordance with FASB Statement No. 5, Accounting for Contingencies . The guidance in this FSP amends FASB Statements No. 133, Accounting for Derivative Instruments and Hedging Activities , and No. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity , and FASB Interpretation No. 45, Guarantor’s Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others , to include scope exceptions for registration payment arrangements. This FSP further clarifies that a financial instrument subject to a registration payment arrangement should be accounted for in accordance with other applicable generally accepted accounting principles (“GAAP”) without regard to the contingent obligation to transfer consideration pursuant to the registration payment arrangement. This FSP is effective immediately for registration payment arrangements and the financial instruments subject to those arrangements that are entered into or modified subsequent to the date of issuance of this FSP. For registration payment arrangements and financial instruments subject to those arrangements that were entered into prior to the issuance of this FSP, this guidance shall be effective for financial statements issued for fiscal years beginning after December 15, 2006, and interim periods within those fiscal years. Early adoption of this FSP for interim or annual periods for which financial statements or interim reports have not been issued is permitted. Early adoption of this FSP for interim or annual periods for which financial statements or interim reports have not been issued is permitted.

AMERICAN UNITY INVESTMENTS, INC.

AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

AS OF SEPTEMBER 30, 2007 AND 2006 (UNAUDITED)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (CONTINUED)

(L)

Revenue Recognition

We recognize revenue in accordance with the SEC' s Staff Accounting Bulletin Topic 13, Revenue Recognition" ("SAB Topic 13".) Revenue is recognized when all of the following criteria are met : (1) persuasive evidence of an arrangement exists; (2) delivery has occurred or services have been rendered; (3) the seller' s price to the buyer is fixed and determinable; and (4) collectibility is reasonably assured

Product Sales

Revenue from sales is recorded when title and risk of loss have passed to the buyer and provided the criteria in SAB Topic 13 are met

Maintenance Services

Maintenance services income is recognized on a time proportion basis according to the term of contracts.

Deferred Revenue

The unrecognized portion of the maintenance service income is classified as deferred revenue.

(M)

Cost of Product Sales

Cost of products sales includes direct purchase cost of plants.

(N)

Property, fixture and equipment

Property, fixture and equipment, net, is stated at cost less accumulated depreciation and amortization. Furniture, fixture and equipment acquired in business combinations is stated at fair value estimated to be the replacement cost. Depreciation and amortization is computed using the straight-line method over the estimated useful life of the asset or the life of the project, whichever is less, if the equipment has been purchased for a particular use. Office equipment, furniture and fixtures are depreciated over five years and the leasehold lands are depreciated over the lease term.

INCOME TAX

The Company has net operating loss carry forwards for income taxes amounting to approximately $1,646,578 as at December 31, 2006 which may be available to reduce future years’ taxable income. These carry forwards, will expire, if not utilized, commencing in 2024. Management believes that the realization of the benefits from these losses appears uncertain due to the Company’s limited operating history and continuing losses. Accordingly, a full, deferred tax asset valuation allowance has been provided and no deferred tax asset valuation allowance has been provided and no deferred tax asset benefit has been recorded.

SHAREHOLDERS’ EQUITY

As a result of the AUI Transaction as described in Note 1, the Company’s outstanding share totaled 72,537,051. The 73,283 shares outstanding prior the AUI Transaction along with the 22,463,768 shares issued for conversion of $43,700 in convertible debentures totaling 22,537,051 shares, will be considered as if the AUI had issued such shares to acquire the Company under reverse acquisition accounting. Up through and as of September 30, 2007, no additional shares, stock options, or stock warrants have been issued and/or granted.

AMERICAN UNITY INVESTMENTS, INC.

AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

AS OF SEPTEMBER 30, 2007 AND 2006 (UNAUDITED)

GOING CONCERN

As reflected in the accompanying financial statements, the Company has recurring net losses and an accumulated deficit of $2,789,504 at September 30, 2007. The Company’s total current liabilities exceed its total current assets by $1,179,447. These factors raise substantial doubt about its ability to continue as a going concern. In view of the matters described above, recoverability of a major portion of the recorded asset amounts shown in the accompanying balance sheet is dependent upon continued operations of the company, which in turn is dependent upon the Company’s ability to raise additional capital, obtain financing and succeed in its future operations. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Management has taken the following steps to revise its operating and financial requirements, which it believes are sufficient to provide the Company with the ability to continue as a going concern. The Company is actively pursuing additional funding and potential merger or acquisition candidates and strategic partners, which would enhance stockholders’ investment. Management believes that the above actions will allow the Company to continue operations through the next fiscal year.

DEFERRED REVENUE

The following table sets forth as September 30, 2007 the net deferred revenue balances for the maintenance service income of the forests:

Current portion of deferred revenue

98,145

Deferred revenue, net of current portion

351,687

Total Deferred Revenue

449,832

INCOME TAX

US tax has not been provided as the group did not generate any net earnings arising in USA during the period. Taxes on earnings assessable elsewhere has been calculated at the rates of tax prevailing in the county which the group operates, based on existing legislation, interpretation and practices in respect thereof.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF RESULTS OF OPERATIONS AND FINANCIAL CONDITION

RESULTS OF OPERATIONS

Our first revenues were generated in the quarter ended June 30, 2006. Revenues almost entirely consisted of resales of forestry property and sales of forestry products from the People’s Republic of China. Maintenance services consisted of services provided to the owners of forest properties. Our business consists of the sale of forestry products and also the buying and selling sale of forest rights to a large number of parties. In connection with our resale of forest rights, we also enter into prepaid contracts with the purchasers under which we are obligated to maintain the forested land.

We discontinued the forestry business in the last quarter of 2006 and had no revenues after September 30, 2006. We are investigating other businesses, including acquisitions, in the People’s Republic of China.

In April 2007, our company, together with The China High-Tech Industrialization Association, co-organized the First Global Capital and China Industry Development Forum in Beijing. Our expenses for the conference totaled $15,927. The Forum provided an excellent marketing platform for us to develop future business opportunities. As a result of the conference, our company is currently in talks with two strong leads to develop two promising business opportunities in the machinery and energy sectors.

Liquidity and Capital Resources

Our operating funds have been provided to date by a related party. The related party has not indicated it will provide funding in the future, and the Company intends to make one or more offerings of its securities to fund operations. Deferred revenues represent payments by forestry owners to the Company for which the Company is obligated to render future performance.

Information included in this report includes forward looking statements, which can be identified by the use of forward-looking terminology such as may, will, expect, anticipate, believe, estimate, or continue, or the negative thereof or other variations thereon or comparable terminology. The statements and disclaimers in this report constitute cautionary statements identifying important factors, including risks and uncertainties, relating to the forward-looking statements that could cause actual results to differ materially from those reflected in the forward-looking statements.

ITEM 3. CONTROLS AND PROCEDURES.

(a) Evaluation of disclosure controls and procedures. The Company’s principal executive officer and its principal financial officer, based on their evaluation of the Company’s disclosure controls and procedures (as defined in Exchange Act Rules 13a-14(c) and 15d -14 (c) as of September 30, 2007, have concluded that the Company’s disclosure controls and procedures are adequate and effective for the purposes set forth in the definition in Exchange Act rules.

(b) Changes in internal controls. There were no significant changes in the Company’s internal controls or in other factors that could significantly affect the Company’s internal controls subsequent to the date of their evaluation.

PART II - OTHER INFORMATION

Item 1.

LEGAL PROCEEDINGS - None

Item 2.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS - None

Item 3.

DEFAULTS UPON SENIOR SECURITIES - None

Item 4.

SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS - None

Item 5.

OTHER INFORMATION - None.

Item 6.

EXHIBITS

31. Chief Executive Officer and Chief Financial Officer - Rule 13a-15(e) Certification. Filed herewith.

32. Chief Executive Officer and Chief Financial Officer - Sarbanes-Oxley Act Section 906 Certification. Filed herewith.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

AMERICAN UNITY INVESTMENTS, INC.

Date: November 13, 2007

By:/s/ Christian Lillieroos

Acting Chief Executive Officer, Chief Operating Officer and Acting Chief Financial Officer (Principal Financial and Accounting Officer and Duly Authorized Officer)